Revocation of registration cancellation gets a limited extension for taxpayers served notices electronically and unable to reply in time. A proviso is inserted into the revocation of cancellation provision to address registered persons whose registrations were cancelled after notice was served by e-mail or made available on the common portal, and who could not reply to the notice or seek revocation within the ordinary time limit. For cancellation orders passed up to 31.03.2019, such persons may file an application for revocation of cancellation of registration not later than 22.07.2019. The measure removes procedural difficulty arising from electronic service of notice and expiry of the normal revocation period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revocation of registration cancellation gets a limited extension for taxpayers served notices electronically and unable to reply in time.
A proviso is inserted into the revocation of cancellation provision to address registered persons whose registrations were cancelled after notice was served by e-mail or made available on the common portal, and who could not reply to the notice or seek revocation within the ordinary time limit. For cancellation orders passed up to 31.03.2019, such persons may file an application for revocation of cancellation of registration not later than 22.07.2019. The measure removes procedural difficulty arising from electronic service of notice and expiry of the normal revocation period.
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